On The Construction And Application Of Government Management Accounting

Since the middle 1970s,government management accounting has spread all overthe world with the rise of the new public management movement.Developedcountries have actively embarked on government management accounting andaccumulated a wealth of experience.On the contrary,although our country has madegreat efforts on this field in recent years,there still remain many problems in boththeory research and specific practice.In particular,related practices are lack ofsophisticated theoretical guidance,resulting in some fragmented governmentmanagement accounting practices do not play its due role,government managers arealso not awareness the importance of management accounting.In view of suchunderstanding,this paper builds on the theory of NPM,and systematically examinesthe theoretical system of government management accounting,technology and reportof government management accounting,government management accounting in othercountries,ect.The gole is to build up theory and practice system of governmentmanagement accounting,providing guidance for management accounting practices.NPM poses a challenge to the informantion of traditional government financialaccounting,but also it put forward a request to the informantion of governmentmanagement accounting.Under NPM movement,government pursults of"3E"(Economy,Efficiency and Effectiveness),as well as changes from focusing on inputsto outputs and results-oriented,concerns about the performance and strategicmanagement,these require upgrade the existing budgeting accounting and develop togovernment management accounting to provide information for government.The theoretical system of government management accounting can providetheoretical guidance for its practices,it includes objectives,functions,targets andelements,assumptions and principles,recognition and measurement,etc.Government management accounting techniques are variety,they can apply togovernment's budget management,cost management,performance management,human resources management and public project management,ect.Varioustechniques can be used alone,but also play a role in integration,and their properapplication can effectively enhance government's financial management. Government management accounting reports are results of information treatmentof government management accounting.Corresponding with governmentmanagement accounting techniques,government management accounting reportsinclude budget information,cost information,performance information,humanresources information and public project management information,these informationcan provide necessary basis for financial management of government.Governments of western developed countries are relatively sophisticated inmanagement accounting practices.According to similarities and differences ofgovernment management accounting practices amonge countries,we divide practicesto Anglo-American model,the European model represented by France,the Europeanmodel represented by Germany and the Asian model.Through introduction andcomparison of government management accounting practice in other countries,thesecan provide useful lessons for our country.Government management accounting practices are relatively backward in ourcountry.Although governments at all levels have some fragmented managementaccounting practices,but it is very non-system that has not effectively promoted.Byanalyzing backwardness reasons,we provide improvement measures for governmentmanagement accounting practices.